The early 2014 middle 0715

Where any false evidence or preparation, etc. of any false document or false document, the exclusion period for imposition shall be ten years.

Since the claimant deleteds the contents that the corporation will pay on behalf of the claimant, and then received the additional payment of capital gains tax from the purchaser corporation, the act of deleting the contents constitutes fraud or other unlawful act, and therefore, the exclusion period of imposition should be 10 years.

Article 12-2 of the Enforcement Decree of the Framework Act

Suwon District Court 2014Gudan31319 Revocation of Disposition of Imposing Capital Gains Tax

salt*

Head of Suwon Tax Office

oly 7, 2015

November 4, 2015

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The imposition of capital gains tax of 160,162,770 won on August 1, 2013 by the defendant of the Gu office against the plaintiff on August 1, 2013 shall be revoked.

1. Details of the disposition;

A. On April 12, 2006, the Plaintiff acquired the land of this case 193 square meters in Suwon-gu, Suwon-gu, Suwon-si as a result of inheritance due to a consultation division held on October 10, 2005, and transferred the land to the purchaser on March 9, 2007, S* Construction and Urban Development Co., Ltd. (hereinafter collectively referred to as "the two companies") * (hereinafter collectively referred to as "Buyers"). The Defendant conducted an on-site investigation with the Plaintiff on May 30, 2007, confirmed that the Plaintiff received additional KRW 135,791,05 from the Construction as a payment for capital gains tax, and thereafter, on August 1, 2013, the Plaintiff issued a notice of correction of KRW 160,162,70 for the year 207 as the Plaintiff’s payment for capital gains tax (hereinafter referred to as “instant land”). The purport of each of subparagraphs 1 through 5 through 5, 2013.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The Plaintiff entered into a contract that the purchaser bears capital gains tax on the instant land while transferring the instant land to the purchaser. However, it is unclear whether the Plaintiff did not pay capital gains tax until the scheduled return of capital gains tax, and it was submitted at the time of filing a preliminary return of capital gains tax on May 20, 2007, and only knew that the money was deposited from the purchaser after the preliminary return of capital gains tax was made, and it cannot be deemed that the Plaintiff committed fraud or other unlawful act. Therefore, even though the period of exclusion of imposition for five years should be applied to the instant disposition, it is unlawful as it was conducted on a different premise.

(b) Related statutes;

It is as shown in the attached Form.

(c) Fact of recognition;

1) On March 1, 2007, the Plaintiff concluded a sales contract with the purchaser to sell the instant land at KRW 600,000,000 for the purchase price, and the Plaintiff agreed to bear the transfer income tax on the special terms and conditions.

2) On March 2, 2007, the Plaintiff received KRW 60,000,000 from the above purchase price to the Agricultural Cooperative account under its own name. On March 6, 2007, the Plaintiff received the remainder of KRW 540,000,000 from the above purchase price to the foreign exchange bank account in its own name.

3) On March 9, 2007, the Plaintiff completed the registration of ownership transfer for the instant land to buyers.

4) On May 30, 2007, the Plaintiff received KRW 135,791,005, an amount equivalent to 1/2 of the amount of capital gains tax agreed with the buyer, from one bank account under his/her own name, and paid KRW 123,892,730 in installments of capital gains tax on the same day to one bank account.

5) The Plaintiff submitted a preliminary return of capital gains tax to the same orchard, and on May 31, 2007, the receiver of the same orchard affixed his/her seal on the return, and the date of preparation is indicated as the “the date of May 30, 2007.”

[Ground of recognition] Class A evidence Nos. 1, 2, Eul evidence Nos. 2 through 6, and the purport of the whole pleadings

D. Determination

1) Article 26-2(1) of the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014; hereinafter the same) provides that if a taxpayer evades national taxes by fraud or other improper means, national taxes may be imposed for ten years. According to Article 12-2(1) of the Enforcement Decree of the Framework Act on National Taxes and Article 3(6) of the Punishment of Tax Evaders Act, fraud or other improper acts constitute an active act that makes it impossible or considerably difficult for the Plaintiff to impose and collect taxes. 2) The Plaintiff’s act of receiving transfer income tax on the last day of 0-year transfer income tax, including the evidence and evidence No. 8-1 through 3 of the transfer income tax base return, and the Plaintiff’s act of receiving transfer income tax on the last day of 20-year transfer income tax base, as seen earlier, appears to have been included in the Plaintiff’s tax office’s receipt of transfer income tax on the said case.

3) Ultimately, the exclusion period of imposition of capital gains tax following the transfer of the instant land is ten years, and as long as the instant disposition was conducted within 10 years from the time when capital gains tax can be imposed, the instant disposition is lawful. The conclusion is March 3.

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.